Transaction Journalist of Emily Valley Dentist Office

Date Account titles and explanation Ref Debit Credit

1-Apr Cash $ 20,000.00
Owner's capital $ 20,000.00
Expenses $ 700.00
Salaries and wages payable $ 700.00
Expenses $ 1,100.00
Payable $ 1,100.00
Purchase dental supplies $ 4,000.00
Cash $ 4,000.00
Cash $ 5,100.00
Performed dental sevices $ 5,100.00
Cash $ 1,000.00
Cash advance from leah Mataruka $ 1,000.00
Cash $ 2,100.00
Service performed from Michael Santos $ 2,100.00
Paid secertary recepcionist $ 2,800.00
Cash $ 2,800.00
Paid to Dazzle $ 2,400.00
Cash $ 2,400.00
Total $ 39,200.00 $ 39,200.00
 Date Accounts tittles and Explamnation ref debit credit
1-Apr Rp 20,000.00

Rp 10.00

Rp 1,000.00
Nama Siti Ananda maisyah
Nim A021231017
Jurusan Manajemen

Journalizing For Business Operation Of Emily Valley The Dentist

General Journal
For The Month April Ended 30
JI
Date Acconunt's Titles and Explanation Ref Debit Credit
1-Apr Cash 101 $ 20,000.00
Owner's Capital 301 $ 20,000.00
31-Dec

2-Apr Rent Expense 729 $ 1,100.00

Cash 101 $ 1,100.00
3-Apr Supplies 201 $ 4,000.00
Account's Payable 101 $ 4,000.00
10-Apr Cash 101 $ 5,100.00
Account's Receiveble 112 $ 5,100.00
11-Apr Cash 101 $ 1,000.00
Unearned Service Revenue 209 $ 1,000.00
20-Apr Cash 101 $ 2,100.00
Service Revenue 400 $ 2,100.00
20-Apr Salaries and Wages Expense 726 $ 2,800.00
Cash 101 $ 2,800.00
30-Apr Account's Payable 201 $ 2,400.00
Cash 101 $ 2,400.00

Total $ 38,500.00 $ 38,500.00

 Nama Siti Ananda maisyah
Nim A021231017
Jurusan Manajemen

Business Operation Of Emily Valley The Dentist

General Ledger
For The Month April Ended 30

Cash
Date Explanation Ref
April 1 J1

2
10
11
20
20
30

Account's Receiveble
Date Explanation Ref
April 10 J1

Supplies
Date Explanation Ref
April 3 J1

Accounts Payable
Date Explanation Ref
April 3 J1
30 J1

Unearned Service Revenue

Date Explanation Ref
April 11 J1

Owner's Capital
Date Explanation Ref
April 1 J1

Srvice Revenue
Date Explanation Ref
 April 20 J1

Salaries and Wages Expenses

Date Explanation Ref
April 1 J1

Rent Expenses
Date Explanation Ref
April 2 J1
 Debit Credit Balance
$ 20,000.00 $ 20,000.00
$ 20,000.00
$ 1,100.00 $ 18,900.00
$ 5,100.00 $ 24,000.00
$ 1,000.00 $ 25,000.00
$ 2,100.00 $ 27,100.00
$ 2,800.00 $ 24,300.00
$ 2,400.00 $ 21,900.00

Debit Credit Balance

$ 5,100.00 $ 5,100.00

Debit Credit Balance

$ 4,000.00 $ 4,000.00

Debit Credit Balance

$ 4,000.00 $ 4,000.00
$ 2,400.00 $ 1,600.00

Debit Credit Balance

$ 1,000.00 $ 1,000.00

Debit Credit Balance

$ 20,000.00 $ 20,000.00

Debit Credit Balance

 $ 2,100.00 $ 2,100.00

Debit Credit Balance

$ 2,800.00 $ 2,800.00

Debit Credit Balance

$ 1,100.00 $ 1,100.00
Nama Siti Ananda maisyah
Nim A021231017
Jurusan Manajemen

Business Operation Of Emily Valley The Dentist

Trial Balance
For The Month April Ended 30
Debit Credit
Cash $ 21,900.00
Account's Receiveble $ 5,100.00
Supplies $ 4,000.00
Accounts Payable $ 1,600.00
Unearned Service Revenue $ 1,000.00
Owner's Capital $ 20,000.00
Srvice Revenue $ 2,100.00
Salaries and Wages Expenses $ 2,800.00
Rent Expenses $ 1,100.00
$ 29,800.00 $ 29,800.00